The Union / Association will from time to time issue guidance for members relevant to their professional practice and the business needs of members.

Any information provided by the Union or Association should not be construed as representing professional legal, taxation, accountancy, regulatory or clinical advice, unless specifically stated otherwise and members are advised to seek clarity as to the status of the information provided where any doubt exists.

The tax affairs of individual members are a matter for those members and the Union / Association is not in a position to advise or comment on individual cases.

In addition, the Union / Association and its representatives are not tax advisors and, as stated in the Model Agreement documents which are made available to members, any person who intends using the Agreement should take independent professional advice.

The Irish Dental Association, its servants or agents do not accept any responsibility for any loss or damage occasioned by any person acting or refraining from acting as a result of the material in such Agreements. Professional advice, including as appropriate legal, accountancy, taxation, actuarial and insurance advice should be sought independently.

In particular, members should ensure that any Agreement they choose to employ, whether based on a template agreement supplied by the Union / Association or otherwise, adequately covers the particular individual arrangements that exist between the parties. If a template agreement provided by the Union / Association is amended by a member or his / her advisers (e.g. to include additional clauses or text or to remove some of the existing text), it is important that the member should seek his/her own professional advice to ensure that the amendments do not create unforeseen tax or other consequences. Neither the Union nor the Association makes any warranty about the suitability of any template agreements supplied to members and accepts no liability arising out of the use of any such template agreements.